[The following information applies to the questions displayed below) The balance sheets for Federer Sports Apparel for 2022 and 2021 are presented below. 2. Prepare a horizontal analysis for 2022 using 2021 as the base year. (Note: If the percentage increase or decrease cannot be calculated, then leave the cell blank. Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.) FEDERER SPORTS APPAREL Balance Sheet December 31 Year 2022 2021 Increase (Decrease) Amount % Assets Cash Accounts receivable Inventory Buildings Les courted depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Contingent Commons Reaned oaming $ 2.208,000 5 728,000 1.456,000 1,078.000 3.040,000 1,778,000 11.536,000 11,536,000 12.240,000) (1.120.000) $ 16,000,000 $14.000.000 $ 1,500,000 $1,650,000 1.392.000 6,068 000 6.045.000 6.960.000 6.272.000 Elt BS S